Instructions Castle Consulting Agency began business in February. The transactions entered into by Castle during its first month of operations are as follows: a. Acquired articles of incorporation from the state and issued 20,000 shares of capital stock in exchange for $400,000 in cash. b. Paid monthly rent of $700. c.Signed a five-year promissory note for $100,000 at the bank. d. Purchased software to be used on future jobs. The software costs $1,000 and is expected to be used on five to eight jobs over the next two years e. Billed customers $13,000 for work performed during the month. f. Paid office personnel $3,000 for the month of February. g. Received a utility bill of $200. The total amount is due in 30 days. Required: Prepare in journal form, the entry to record each transaction